WP No. 31957 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 31957 of 2026 and WMP.Nos.35149 & 35151 of 2026 Madheswaran Engineering Represented by its Proprietor Madheshwaran Poornima, 06, Techno Industrial Park, Rajeshwari Layout, SIPCOT PO, Hosur, Krishnagiri, Tamil Nadu- 635126. ..Petitioner Vs 1. The Deputy State Tax Officer II Hosur North-I Assessment Circle, Office of the Assistant Commissioner, Hosur North-I, Assessment Circle, Hosur, Situated at Commercial Tax Building, Second Floor, Hosur. 2. The Deputy Commercial Tax Officer Hosur (North), Hosur, Krishnagiri. ..Respondents Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records of the Impugned proceeding of the respondent in GSTIN : 33CVIPP6656G2Z7/2017-2018 and the summary of the order in Reference No. ZD331223083552N, both dated 13.12.2023 and quash the same and consequently direct the Respondent to entertain the records, documents and reply from the Petitioner and then pass order after affording a personal hearing to the petitioner. https://www.mhc.tn.gov.in/judis WP No. 31957 of 2026 __________ Page2 of 4 For Petitioner: Mr. M. Hariharan For Respondents: Mr. R. Sethu Prabakaran Government Advocate (Tax) ORDER An order dated 13.12.2023 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Mr. R.Sethu Prabakaran, learned Government Advocate (Tax), accepts notice on behalf of both the respondents. 3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 100% of the disputed tax demand as a condition for remand. An endorsement to that effect is made on the bundle. 4. Subject to the condition that the petitioner remits 100% of the disputed tax demand, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned order is set aside and the matter is remanded to the first respondent for re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five months from the date of remittance of 100% of the disputed tax demand. https://www.mhc.tn.gov.in/judis WP No. 31957 of 2026 __________ Page3 of 4 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 20-08-2026 Index : Yes/No Neutral Citation : Yes/No KJ To 1. The Deputy State Tax Officer II Hosur North-I Assessment Circle, Office of the Assistant Commissioner, Hosur North-I, Assessment Circle, Hosur, Situated at Commercial Tax Building, Second Floor, Hosur. 2. The Deputy Commercial Tax Officer Hosur (North), Hosur, Krishnagiri. https://www.mhc.tn.gov.in/judis WP No. 31957 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 31957 of 2026 20-08-2026 https://www.mhc.tn.gov.in/judis